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Income Tax - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Salary income - Perquisites - Addition u/s. 17(2)(v) towards ...

Income Tax

June 2, 2023

Salary income - Perquisites - Addition u/s. 17(2)(v) towards insurance premium paid by the employer - any policy to effect an assurance on the life of the assessee shall be treated as a ‘perquisite’ as defined in the Act. - Additions confirmed - AT

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